Chapter 7 provides incentives for infrastructure projects including housing developments, green energy production, and public-interest infrastructure. Designations cover historical zone improvements, affordable housing, assisted living, and renewable energy systems.

The chapter encourages long-term investment in projects yielding social or environmental benefits despite high capital costs or uncertain initial returns. Benefits include reduced corporate income tax, substantial property tax exemptions, and municipal tax relief.

Eligibility requires meeting criteria related to project type, location, and social or environmental impact. Housing projects must satisfy affordability or target population conditions. Green energy projects must meet generation or sustainability standards. Comprehensive documentation including technical studies and financial models is required.

Infrastructure incentives contribute to construction employment and long-term resilience while addressing critical needs in housing, energy modernization, and urban rehabilitation across Puerto Rico's municipalities.